---
title: "Revenue Act 1909"
id: 905b4ab0-aa9d-4a8a-a65f-89a779b29d40
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: statute
in_force: true
publisher_url: https://www.legislation.gov.uk/ukpga/Edw7/9/43
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/905b4ab0-aa9d-4a8a-a65f-89a779b29d40
language: en
in_force_from: 1991-02-02
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/ukpga/Edw7/9/43/data.xml
read_on: 2026-11-09
sha256: 05a0ca8faac841a0de1a8eb4600e16b60cc1fff68282d2816433205332c3eea1
provisions: 12
---

# Revenue Act 1909

## Title and introductory text {#prelims}

Revenue Act 1909
1909 c.43
An Act to amend the Law relating to Customs and Inland Revenue, and for other purposes connected with Finance.
[3rd December 1909]

## 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-12.}



## 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-3}



## 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-45.}



## 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-6}



## 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-7}



## 8 Amendment of section 77 of the Stamp Act 1891. {#section-8}

The provisions of subsection (2) of section seventy-seven of the Stamp Act 1891 (which exempt a lease from stamp duty in respect of certain further considerations) shall not apply as respects any further consideration in the least consisting of a covenant which if it were contained in a separate deed would be chargeable with ad valorem stamp duty, and accordingly the lease shall in any such case be charxd with duty in respect of any such further consideration under section four of the said Act.

## 9 Stamp duty on allotment letters of fractional parts of shares. {#section-9}

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

## 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-10}



## 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . {#section-11}



## 12 Construction, repeal, and short title. {#section-12}

(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Part II. of this Act shall be construed together with the Stamp Act 1891, and the Acts amending that Act.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) This Act may be cited as the Revenue Act 1909.

## SCHEDULE {#schedule}

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .